1) standarded unexpected earnings
标准化未预期盈余
2) unexpected earnings
未预期盈余
1.
As in China s market there also has some earnings autocorrelation problsms with false estimated unexpected earnings, so the earnings momentum is coincident with USA market.
研究发现,我国市场与美国等成熟市场盈余惯性特征既存在共同点,也存在一定的差异:由于我国市场同样存在错误估计未预期盈余的自相关结构的问题,故在短窗口整体样本表现出惯性特征,未预期盈余为正的公司在较长窗口也表现出惯性特征,我国市场与成熟市场差异表现在,未预期盈余为负的公司未表现出惯性特征。
2.
Collecting all listed companies of Shanghai stock market from 2001 to 2004 as the samples,this paper makes the positive analysis on the relationship between the unexpected earnings,audit report,the performance of the companies etc and the absolute timeliness and the relative timeliness of the annual financial reports.
以2001-2004年度所有沪市上市公司为样本,实证检验了未预期盈余、审计报告类型、公司业绩等多个因素对上市公司年报披露绝对及时性和相对及时性的影响。
3.
With the annual announcements between 1997—2004 and the special background of China security market,we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements.
本文在分析我国特殊的制度背景的同时,研究了审计意见和未预期盈余对于上市公司年报公布时间的影响。
3) unexpected earnings
非预期盈余
4) unappropriated budget surplus
未分配预算盈余
5) unappropriated earned surplus of current period
本期未支配盈余
补充资料：欧洲标准化委员会标准(见欧洲标准化委员会)
欧洲标准化委员会标准(见欧洲标准化委员会)
standards of CEN: see European Committee for Standardization; CEN
Ouzhou BiaozhunhuaW白}和。nhui biaoZhun欧洲标准化委员会标准(stand田月5 of CEN)见欧洲标准化委员会。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条